Version Superseded: 01/04/2009
Point in time view as at 06/04/2006.
Finance Act 2003, Cross Heading: Kind of shares acquired is up to date with all changes known to be in force on or before 04 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
4(1)The shares acquired must meet the following requirements.U.K.
(2)They must be ordinary shares that are fully paid-up and not redeemable.
(3)They must be—
(a)shares of a class listed on a recognised stock exchange, or
(b)shares in a company that is not under the control of another company, or
(c)shares in a company that is under the control of a company (other than a close company or a company that if resident in the United Kingdom would be a close company) whose shares are listed on a recognised stock exchange.
Mae’r holl gynnwys ar gael dan Drwydded Llywodraeth Agored v3.0 ac eithrio ble nodir yn wahanol. Yn ychwanegol mae’r safle hwn â chynnwys sy’n deillio o EUR-Lex, a ailddefnyddiwyd dan delerau Penderfyniad y Comisiwn 2011/833/EU ar ailddefnyddio dogfennau o sefydliadau’r UE. Am ragor o wybodaeth gweler ddatganiad cyhoeddus Swyddfa Gyhoeddiadau’r UE ar ailddefnyddio.
